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of October 26, 2012 No. ED-4-3/18160 @

About the direction of explanations

FNS of Russia for the purpose of ensuring execution of the requests of the state, municipal and other customers of delivery of goods arriving in tax authorities, performance of works, rendering services for the state, municipal needs, needs of budgetary institutions reports the following.

According to part 3 of article 12 of the Federal Law of July 21, 2005 N 94-FZ "About placing orders for the supply of goods, works and services for state and municipal needs" (further - the Law N 94-FZ) the customer, authorized body (article 4 of the Law N 94-FZ) has the right to request from relevant organs and the organizations of the data on carrying out liquidation of the bidder - the legal entity who submitted the bid or the auction participation application about adoption by Arbitration Court of the decision on recognition of such participant - the legal entity, the individual entrepreneur the bankrupt and about opening of bankruptcy proceedings, about the suspension of operations of such participant according to the procedure provided by the Russian Federation Code of Administrative Offences about availability of debts of such participant on the accrued taxes, to charges and other obligatory payments in budgets of any level and in state non-budgetary funds for last calendar year, about appeal of availability of such debts and about results of consideration of claims and if the customer, by authorized body establishes the requirement specified regarding 2.1 articles 11 of the Law N 94-FZ - about input of capital construction project in operation, about the acceptance act of capital construction project provided in case of receipt of permission to commissioning of the facility. The specified bodies and the organizations within ten days shall provide the necessary information at the request of the customer, authorized body.

Follows from provisions of part 4 of article 12 of the Law N 94-FZ that establishment being the basis for discharge of the bidder (article 8 of the Law N 94-FZ) from participation in tender or auction at any stage of their carrying out circumstances (including the availability fact at such participant of debt on the accrued taxes, charges and other obligatory payments in budgets of any level or state non-budgetary funds for last calendar year which size exceeds twenty five percent of book value of assets of such participant according to accounting records for the last complete accounting period provided that the bidder does not appeal availability of the specified debt in accordance with the legislation of the Russian Federation) is referred to obligations of the customer, authorized body, contest or auction committee.

Considering the above provisions of the Law N 94-FZ the customer, the authorized body has the right to request from tax authority the data which are at its disposal provided by part 3 of article 12 of the Law N 94-FZ, but not information on reliability provided by the bidder of documents and/or information or on their compliance of the accounting records provided to tax authority. The customer, authorized body has no right to request, and the tax authority has no right to represent to the customer, authorized body accounting records of the taxpayer - the legal entity acting as the guarantor in the agreement providing execution of the contract. Submission of accounting records by participants of order placement is not provided by the Law N 94-FZ.

It is at the same time reported that according to the Federal Law of July 20, 2012 N 122-FZ "About introduction of amendments to the Federal law "About Placing Orders for the Supply of Goods, Works and Services for State and Municipal Needs" Item provision 4, Items 4.1 - 4.3 articles 29 of the Law N 94-FZ providing that ensuring execution of the contract is the guarantee agreement, and also check by the customer, authorized body of compliance of the guarantor to the requirements established by the Law N 94-FZ voided since July 23, 2012.


Valid counselor of state of the Russian Federation 3 classes D. V. Egorov

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